26 USC § 6414 - Income tax withheld

---
identifier: "/us/usc/t26/s6414"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6414 - Income tax withheld"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6414"
section_name: "Income tax withheld"
chapter_number: 65
chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
subchapter_number: "B"
subchapter_name: "Rules of Special Application"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 111–147, title V, § 501(c)(1), Mar. 18, 2010, 124 Stat. 106.)"
---


# § 6414. Income tax withheld

In the case of an overpayment of tax imposed by chapter 24, or by chapter 3 or 4, refund or credit shall be made to the employer or to the withholding agent, as the case may be, only to the extent that the amount of such overpayment was not deducted and withheld by the employer or withholding agent.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 111–147, title V, § 501(c)(1), Mar. 18, 2010, 124 Stat. 106.)

## Editorial Notes

### Amendments

2010— inserted “or 4” after “chapter 3”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2010 Amendment

Amendment by  applicable to payments made after , with certain exceptions, see section 501(d)(1), (2) of , set out as a note under .